N.D. Cent. Code § 11-09-20 (2025)
11-09-20. Treasurer - Who to perform functions.
The functions imposed on county treasurers by general statutes shall be performed by or under the direction of:
1. The county manager in a county adopting a short form of county managership.
2. The director of finance in a county adopting a county manager form of government.
Each of such officers shall act as tax collector and county treasurer or shall appoint and have supervision over the person performing such duties.